DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 774 Engrossed 2015 Regular Session Thierry
Abstract: Provides for fees collected by the Dept. of Revenue for installment payment agreements,
offset claims, authentication of certain records, searching for certain tax returns, and
applications for compromise of judgment and offer in compromise.
Present law authorizes a taxpayer to request an installment payment plan from the secretary of the
Dept. of Revenue for the payment of taxes, interest, and penalties due. If a taxpayer qualifies for an
installment payment agreement, no further collection action shall be taken by the department as long
as the taxpayer complies with the terms of the agreement. Further provides that if any installment
payment is not paid timely, the entire amount of the unpaid tax shall be paid upon demand by the
department.
Proposed law retains present law but excludes offset claims against any state refund, federal refund,
or vendor payment in which the taxpayer owing the debt has an interest from taxes in which an
installment payment agreement applies. Further requires installment payments to be made by the
taxpayer in accordance with the installment payment agreement.
Proposed law sets fees for the establishment of installment agreements at $105 fee for a standard
installment agreement and a reinstatement fee of $60 if a taxpayer defaults on their installment
payment agreement with the department. Further prohibits the department from charging an
installment payment fee for any taxpayer whose adjusted gross income is $25,000 or less.
Present law authorizes the department to collect a fee of $4 when an agency makes an offset claim
in writing to the secretary . The writing shall include a certification by the agency that the debt to
which the offset is made is legally collectible, liquidated sums due and owed to the agency.
Proposed law retains present law but increases the fee for offset claims from $4 to $25 per claim.
Present law authorizes the department to collect a fee of $1 to authenticate copies of any rule,
decision, or order and any paper or report filed in any office maintained by the secretary.
Proposed law increases the fee for the authentication of records from $1 to an amount not to exceed
$25 and establishes fees to be paid for the searching for tax records. Proposed law authorizes the
department to promulgate rules and regulations in accordance with the APA to implement proposed
law regarding a reasonable fee schedule for authenticating a copy of any document in its records as
a true copy and to collect fees associated with searching tax returns and correspondence. Proposed
law further authorizes the department to modify regulations as deemed necessary. Present law authorizes the secretary of the department to compromise any judgments for taxes of
$500,000 or less exclusive of interest and penalty. Further requires the secretary to maintain a
complete record of all compromises in judgments. The record that shall be available for public
inspection and published in the department's annual report.
Proposed law requires a nonrefundable application fee of $186 for compromises of judgments.
Further requires a nonrefundable initial payment of 20% of the amount of any offers in compromise.
Proposed law requires all monies received by the secretary from fees imposed pursuant to proposed
law to be deposited into the state treasury and, after compliance with the requirements of present
constitution, to be designated as self-generated revenues of the Dept. of Revenue.
Effective July 1, 2015.
(Amends R.S. 47:15(16), 105(A) and (B), 299.5, 1507, and 1578(B)(4)(c); Adds R.S. 47:1576.2 and
1578(B)(4)(d) and (e))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Exclude offset claims against any state refund, federal refund, or vendor payment in
which the taxpayer owing the debt has an interest from eligible taxes in which an
installment payment agreement applies.
2. Require installment payments to be made by the taxpayer in accordance with the
installment payment agreement.
3. Made technical amendment.